The objective of this course is to equip students with a practical knowledge of bookkeeping to enable them to do the accounting functions of a bookkeeperin the environment of any small/medium and large business entity.
All persons who do clerical work and who are involved in the handling of business documents and bookkeeping aspects, but have no (or little) bookkeeping knowledge. Business owners that do not have the proper bookkeeping and accounting background.
Senior certificate, National Senior Certificate or equivalent qualification.
The course commences on 22 February . Registration commences on 1 December. The closing date for registration is 14February .
This course will be taught by means of distance education. Communication with lecturers via email (preferred method), and telephone. Course materials are study guides and tutorial letters available on myUnisa.
Access to the internet, a computer and printer is therefore essential.
Formative assessment and examination admission will comply with UNISA’s formative assessment rules and policies
Four assignments of which is the first two are compulsory and will contribute to the year mark.
One three-hour examination paper
Students require a final mark of 50% to pass the course. 20% of the year mark and 80% of the mark obtained in the examination will be used to calculate the final mark obtained.
Credits of Module - 24
Topic A: Introduction to Bookkeeping
Study unit 1: The nature and purpose of accounting
Study unit 2: The accounting equation
Study unit 3: Business documents (Cash transactions)
Study unit 4: Recording of cash transactions
Study unit 5: Business documents: Credit transactions
Study unit 6: Recording of transactions (Part 2 - credit transactions)
Study unit 7: Accounting records of close corporations
Topic B: Applied Bookkeeping
Study unit 8: Inventory systems
Study unit 9: Bank reconciliation
Study unit 10: Trial balance
Study unit 11: Final accounts and adjustments
Topic C: Internal Control and Budgets
Study unit 12: Internal control
Study unit 13: Budgets
Study unit 14: Budget control
Study unit 15: Basic principles of income tax
Study unit 16: Pay-as-you-earn system(PAYE)
Study unit 17: Value-added tax (VAT)
Study unit 18: the compensation fund
Study unit 19: The unemployment insurance fund
Study unit 20: Payroll Accounting
Course leader 2016:
Prof J S Jansen van Rensburg MCom (Accounting) PhD BEd HEd
Centre for Accounting Studies
Office 2-003, A J H van der Walt Building, UNISA
Tel: 012 429 4769
Course leader 2017:
Prof D ScheepersDCompt, CA(SA)
Office 2-017, A J H van der Walt Building, UNISA
Tel: 012 429 4342
Lecturer: Ms M Evans